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A professional has enquired whether she can deduct expenses related to a rented property (community fees, property tax, insurance, repairs) that are included in the agreed rent, given that 30% of the premises is used for her business activity. The Directorate General for Taxes (DGT) has ruled that expenses may be deducted proportionally to the portion of the property used for the activity, provided that the use is separate and independent.
Question posed: Whether, for the purposes of Personal Income Tax, the aforementioned expenses related to the leased dwelling are considered deductible in the determination of the net income of the taxpayer's economic activity.
The partial allocation of divisible assets is possible, provided that the allocated portion is capable of separate and independent use from the remainder. In this case, the entirety of the expenses derived from the lease (including the expenses that form part of the agreed rent) may be deducted in proportion to the part of the dwelling allocated to the economic activity. For the purpose of deduction, the expenses must comply with the requirements of correct temporal imputation, accounting registration, and must be duly justified.
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